The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

Scottish Statutory Instruments

2018 No. 222

Land And Buildings Transaction Tax

The Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018

Made

28th June 2018

Coming into force

30th June 2018

The Scottish Ministers make the following Order in exercise of the powers conferred by section 27(3)(b) and 68(1) of the Land and Buildings Transaction Tax (Scotland) Act 2013(1) and all other powers enabling them to do so.

In accordance with section 68(2)(c) of that Act, a draft of this instrument has been laid before, and approved by resolution of, the Scottish Parliament.